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    <title>Availment of SSI exemption for exempted goods</title>
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    <description>Goods chargeable to the concessional duty under Notification No. 1/2011-CE are considered exempt for input-credit purposes, and taxpayers may elect the more beneficial notification; therefore such excisable goods remain eligible to claim the SSI exemption under Notification No. 8/2003-CE which provides nil-rate treatment up to the prescribed turnover threshold.</description>
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      <description>Goods chargeable to the concessional duty under Notification No. 1/2011-CE are considered exempt for input-credit purposes, and taxpayers may elect the more beneficial notification; therefore such excisable goods remain eligible to claim the SSI exemption under Notification No. 8/2003-CE which provides nil-rate treatment up to the prescribed turnover threshold.</description>
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